To do a good analytical design for steering motion of wheeled vehicles is not a easy thing,so an excellent analyticalmodel of vehicle steering remain not being developed up to now.By using vector and matrix in this paper,the directions of guiding wheels and steering arms are determined analytically for both the vehicle going straight and making a turn.Several new and important formulas are obtained,such as the relationship among arm’s turning angle,steering angle and camber angle,the ideal equations between two arm’s turning angles under Ackermann steering.The model and formulas set up here are integral,distinct,succinct and accurate,providing a fine basis for precision design and deepgoing study of steering mechanisms in various wheeled vehicles.